Utah Code -- Title 59 -- Chapter 01 -- General Taxation Policies

Code in HTML Format with Links to Zipped WordPerfect

Updated: 28 May 2009

59-1-101    Definitions.

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59-1-201    Composition of commission -- Terms.

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59-1-202    Qualifications of members of commission.

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59-1-203    Conflicts of interest -- Salaries -- Ethics.

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59-1-204    Oath and bond.

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59-1-205    Chairman -- Quorum -- Voting -- Sessions.

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59-1-206    Appointment of staff -- Executive director -- Compensation -- Administrative secretary -- Internal audit unit -- Appeals office staff -- Division directors -- Criminal tax investigators.

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59-1-207    Administration plan -- Executive director's functions.

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59-1-208    Offices.

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59-1-209    Official seal -- Authenticated copies of records as evidence.

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59-1-210    General powers and duties.

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59-1-211    Uniform system of accounts.

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59-1-213    Annual report on Internal Revenue Code changes.

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59-1-301    Payment under protest -- Action to recover.

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59-1-302    Penalty for nonpayment of certain taxes -- Jeopardy proceedings.

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59-1-303    Authorization for commission to apply overpayment of any tax or fee against taxpayer's liability for any tax or fee.

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59-1-304    Definition -- Limitations on maintaining a class action that relates to a tax or fee -- Requirements for a person to be included as a member of a class in a class action -- Rulemaking authority -- Commission report to Revenue and Taxation Interim Committee -- Limitations on recovery by members of a class -- Severability.

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59-1-305    Convenience fee to cover the costs of electronic payments.

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59-1-401    Definitions -- Offenses and penalties -- Rulemaking authority -- Statute of limitations -- Commission authority to waive, reduce, or compromise penalty or interest.

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59-1-402    Interest.

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59-1-403    Confidentiality -- Exceptions -- Penalty -- Application to property tax.

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59-1-404    Definitions -- Confidentiality of commercial information obtained from a property taxpayer or derived from the commercial information -- Rulemaking authority -- Exceptions -- Written explanation -- Signature requirements -- Retention of signed explanation by employer -- Penalty.

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59-1-501    Procedure for obtaining redetermination of a deficiency -- Claim for refund.

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59-1-502.5    Initial hearing.

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59-1-503    Assessment and payment of deficiency.

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59-1-504    Time determination final.

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59-1-601    District court jurisdiction.

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59-1-602    Right to appeal -- Venue -- County as party in interest.

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59-1-604    Burden of proof -- Decision of court.

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59-1-607    Decision of district court as final determination.

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59-1-608    Appeal.

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59-1-610    Standard of review of appellate court.

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59-1-611    Payment of tax on appeal -- Interest.

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59-1-701    Grounds for termination and jeopardy assessment -- Notice -- Collection -- Reopening period -- Bond.

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59-1-702    Jeopardy assessment -- Notice -- Amount.

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59-1-703    Collection procedure -- Review -- Bond for stay -- Sale of seized property.

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59-1-704    Restraint of collection restricted.

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59-1-705    Payment and collection of penalties, interest, and other liabilities.

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59-1-707    Writ of mandate requiring taxpayer to file return.

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59-1-801    Purpose of compact -- Definitions -- Elements of income tax laws -- Division of income -- Elements of sales and use tax laws -- The commission -- Uniform regulations and forms -- Interstate audits -- Arbitration -- Entry into force and withdrawal -- Effect on other laws and jurisdiction -- Construction and severability.

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59-1-808    Interaudit provisions to apply.

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59-1-809    Tax information provided other governmental units.

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59-1-901    Creation -- Members -- Terms.

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59-1-902    Organization -- Vacancies.

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59-1-903    Duties.

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59-1-904    Public hearings.

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59-1-905    Compensation of members -- Expenses -- Recommendations.

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59-1-907    Staff.

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59-1-908    Reports.

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59-1-1001    Statement of taxpayer rights.

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59-1-1002    Audit interviews.

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59-1-1003    Penalty waiver.

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59-1-1004    Installment payments.

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59-1-1005    Suits against commission and its employees.

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59-1-1006    Application to jeopardy assessments and property tax.

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59-1-1101    Private collection of tax -- Fee.

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59-1-1102    Disclosure of tax information -- Confidentiality.

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59-1-1301    Title.

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59-1-1302    Definitions.

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59-1-1303    Taxpayer disclosure of reportable transactions.

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59-1-1304    Penalty for taxpayer failure to disclose a reportable transaction.

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59-1-1305    Penalty for taxpayer underpayment of tax attributable to a reportable transaction.

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59-1-1306    Material advisor disclosure of reportable transactions.

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59-1-1307    Material advisor maintenance of list.

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59-1-1308    Material advisor penalties.

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59-1-1309    Penalty may be waived, reduced, or compromised for reasonable cause.

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59-1-1401    Title.

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59-1-1402    Definitions.

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59-1-1403    Commission to collect a tax, fee, or charge -- Receipt for tax, fee, or charge paid -- Additional remedies -- Collection agents and counsel -- Action by attorney general or county attorney -- Commission rulemaking authority.

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59-1-1404    Definition -- Mailing procedures -- Rulemaking authority -- Commission mailing requirements.

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59-1-1405    Notice of deficiency -- Notice of assessment -- Amended return -- Exception.

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59-1-1406    Record retention -- Commission estimates tax if person fails to file a return.

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59-1-1407    Mathematical errors.

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59-1-1408    Assessments.

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59-1-1409    Definition -- Recomputation of amounts due -- Refunds allowed.

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59-1-1410    Action for collection of tax, fee, or charge -- Action for refund or credit of tax, fee, or charge -- Denial of refund claim under appeal -- Appeal of denied refund claim.

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59-1-1411    Notice and demand.

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59-1-1412    Applicability of section -- Delinquent payment -- Notice to third parties.

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59-1-1413    Lien for a liability.

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59-1-1414    Warrant procedures -- Judgment -- Notice requirements after filing warrant.

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59-1-1415    Release of lien.

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59-1-1416    Transferees.

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59-1-1417    Burden of proof.

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59-1-1418    Suspension of running of statute of limitations.

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59-1-1419    Venue -- Section does not affect right to seek judicial review.

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means this portion of the Utah Code has been modified since the last update on 6 May 2009.

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Last revised: 28 May 2009

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